排序方式: 共有7条查询结果,搜索用时 15 毫秒
1
1.
2.
股票投资价值的评估是一个多目标、多层次和多因素组成的复杂系统,对其进行综合评价对投资决策是至关重要的。本文根据灰色系统理论,以灰色关联度为测度,提出了股票投资价值的灰色多层次评价模型,并通过实证研究和理论分析,表明该模型对投资者的决策有较高的参考价值。 相似文献
3.
Evidence of Fraud,Audit Risk and Audit Liability Regimes 总被引:1,自引:0,他引:1
We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates the audit evidence. Our results show that when the auditor chooses only effort, a proportionate liability rule with large marginal liability relief decreases audit risk. However, when the auditor also evaluates the audit evidence this result no longer holds. 相似文献
4.
5.
行为金融学研究的进展为传统的金融市场微观结构理论的发展提供一种新的思路。文章根据噪声交易者模型,考虑了噪声交易者的认知偏差和反应不足,构建了一种新的价格冲击模型,对于噪声交易和股票流动的关系给出了一种新的行为金融学解释,并且通过设定参数进行模拟,具体描绘了噪 相似文献
6.
Without acknowledging the paradigm difference between testing theory and predicting events, researchers in the field of management
and organization continue to use the DEL-technique as a promising technique to evaluate theory based on cross-classification
data analysis. We address the purpose and interpretation of the DEL-measure within the theory-testing and events-predicting
paradigm. We argue that DEL, a proportionate reduction in error measure, is not to be interpreted in terms of the proportionate
error reduction of knowing a prediction rule over not knowing it. In addition, a significant DEL-value is not to be interpreted
as a dependence-measure of acceptance of a hypothesis as the only and best relationship between two categorical variables,
just as a non-significant DEL-value cannot be interpreted as a measure of independence. Furthermore, an alternative proportionate
reduction in error measure generates unequivocally interpretable results compared to the DEL-technique.
Ton Steerneman passed away on September, 28, 2005. 相似文献
7.
Abstract: This study examines credit union size‐growth relationships within the context of Gibrat's law of proportionate effect. This relates to the hypothesis that the growth of each firm in each period is random. The analysis covers the period 1994 to 2000 and is undertaken separately for the United Kingdom (UK) and its regions, Northern Ireland, England & Wales and Scotland. Sample attrition is a characteristic of the data and to avoid the problem of survivorship bias the inverse of the Mill's ratio, obtained from a probit regression for surviving credit unions, is introduced into the estimating relationship. In terms of the empirical results, little evidence emerged to support the law of proportionate effect as a theoretical paradigm. Although not universal, three broad findings emerged. First, small credit unions on average grow faster than their larger counterparts, although there was also some evidence of non‐linearity in this relationship. Secondly, growth persistence pertained with credit unions which experienced above average growth (below average growth) in one period, experiencing above average growth (below average growth) in the next. Thirdly, variability of growth was not independent of size with the cross‐sectional variance of the error term inversely related to size suggesting that small credit unions have greater growth variability than larger ones. 相似文献
1